2012 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter Q - Readjustment of Tax Between Years and Special Limitations (§§ 1301 - 1351)
Part VI - REPEALED (§§ 1346 - 1348)
Section 1347 - Repealed. Pub. L. 94-455, title XIX, §1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840
| Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter Q - Readjustment of Tax Between Years and Special Limitations PART VI - REPEALED Sec. 1347 - Repealed. Pub. L. 94-455, title XIX, §1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840 |
| Contains | section 1347 |
| Date | 2012 |
| Laws in Effect as of Date | January 15, 2013 |
| Positive Law | No |
| Disposition | repealed |
| Statutes at Large References | 72 Stat. 1648 83 Stat. 684 90 Stat. 1840 |
| Public Law References | Public Law 85-866, Public Law 91-172, Public Law 94-455 |
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Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 349; Sept. 2, 1958, Pub. L. 85–866, title I, §61(a), 72 Stat. 1648; Dec. 30, 1969, Pub. L. 91–172, title VIII, §803(d)(5), 83 Stat. 684, related to claims against the United States involving acquisition of property.
Savings ProvisionPub. L. 94–455, title XIX, §1951(b)(12)(B), Oct. 4, 1976, 90 Stat. 1840, provided that: “Notwithstanding subparagraph (A) [repealing this section], if amounts received in a taxable year beginning after December 31, 1976, would have been subject to the provisions of section 1347 if received in a taxable year beginning before such date, the tax imposed by section 1 attributable to such receipt shall be computed as if section 1347 had not been repealed.”
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